https://www.taxtmi.com/caselaws?id=45092 The Supreme Court dismissed the appeal challenging the High Court of Madras judgment regarding the time limit for issuing a show cause notice in Customs Act adjudication proceedings. The Court held that the delay in issuing the notice beyond six months did not invalidate the power to adjudicate, emphasizing that the consequence of not meeting the time limit was limited to returning seized goods to the owner. The Court referenced precedent to support its decision, ultimately finding no merit in the appeal and dismissing it without costs. en-us Wed, 08 Nov 1989 00:00:00 +0530 Mon, 13 Apr 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45092 The Supreme Court dismissed the appeal challenging the High Court of Madras judgment regarding the time limit for issuing a show cause notice in Customs Act adjudication proceedings. The Court held that the delay in issuing the notice beyond six months did not invalidate the power to adjudicate, emphasizing that the consequence of not meeting the time limit was limited to returning seized goods to the owner. The Court referenced precedent to support its decision, ultimately finding no merit in the appeal and dismissing it without costs. Case-Laws Customs Wed, 08 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45092